EET 2.0 and your POS from January 2027: setup and accounting

EET 2.0, the Czech electronic sales registration (elektronická evidence tržeb), applies from 1 January 2027 to all affected businesses at once [2][3]. Every payment made in personal contact with the customer or at the business premises is recorded: cash, card, QR code and meal vouchers [1]. The point-of-sale (POS) system must send sales over the internet, sign them with a certificate from the MOJE daně tax portal and, if the connection drops, send them later within 48 hours at the latest [4][5].

EET will not help you with accounting. The Czech Financial Administration (Finanční správa) receives only the amount and a few identifying details, without VAT rates and without line items [6][7]. Sales data for your accountant therefore still has to come from the POS. That is why it makes sense to deal with EET and the flow of sales into accounting at the same time.

When does EET 2.0 apply and what launches when?

EET 2.0 is introduced by Act No. 180/2026 Coll., on the registration of sales (zákon o evidenci tržeb). It was published in the Collection of Laws on 7 October 2026 and takes effect on 1 January 2027 [8]. It is not being introduced in waves by industry; it applies to all affected businesses at once [3].

Date	What happens
5 Jun 2026	Technical documentation for POS manufacturers [2]
1 Jul 2026	Test environment for POS developers [2]
1 Nov 2026	EET 2.0 in the MOJE daně portal: registration units and certificates [2]
1 Dec 2026	Free MOJE eet web application for small businesses [2]
1 Jan 2027	Regular operation, January in pilot mode [2]

The pilot January is not a postponement. The obligation to record sales applies from 1 January. In the first month only, the Financial Administration is to act mainly in a methodological and supportive way, to help with initial technical difficulties [3].

Which payments are recorded and which are not?

What matters is where and how the customer pays, not whether you accept cash. Contact payments are recorded: in personal contact between the customer and you or your staff, at your premises or in your vehicle. Cash is always recorded, even without personal contact [1].

Payment	Recorded?
Cash	yes, always [1]
Card, QR code or transfer paid on site	yes [1]
Meal vouchers, vouchers, gift and prepaid cards	yes [1]
Advance payment on an e-shop via a payment gateway or QR code	no, it is a remote payment [1]
Invoice paid later by bank transfer	no [1][9]
Cash on delivery collected by the post office or another postal service provider and sent to your account	no [1]

For companies that invoice customers and receive money by bank transfer, this gives a simple rule: these payments are not recorded. EET applies to you where you take money on the spot. Typically in a store, in your own e-shop pickup point with payment on collection, at a stall, or when a customer pays your technician by card at their location.

Exempt from registration are, for example, banks and insurance companies, public and rail transport, vending machines and public toilets [10]. The EET OFF regime, which lets you avoid registration, is only for individuals in the 1st band of the flat-tax regime (paušální režim) with income up to CZK 1 million. It does not apply to legal entities [11].

What must a POS be able to do for EET 2.0?

Which device you use is up to you. It can be a phone, tablet, computer or a POS connected to the internet [4]. In most cases, you won’t need a new device. It depends on what your POS system can do, mainly whether it has online internet access [6].

The POS must:

1. Send every recorded sale. With the business’s identification, date and time, amount, registration unit, POS device identifier and the sequential number of the sale [6].
2. Sign the data with a certificate [19]. You generate it free of charge in the CA EET portal and install it according to your POS supplier’s instructions. If the POS supports it, it issues a new certificate itself before the old one expires [4].
3. Handle an internet outage. Unsent sales are sent without delay once the connection is restored, no later than 48 hours after the sale. Most POS systems have this set up automatically [5].
4. Record cards, QR codes and meal vouchers too, not just cash [1].

You no longer have to print receipts because of EET [7]. If you need a receipt for other reasons, for example VAT, discuss it with your accountant.

With cloud POS systems, it is usually a matter of an update. Dotykačka, for example, states that it handles EET 2.0 in a standard update at no charge and that old button-type cash registers without internet will most likely not be compatible [12].

How to prepare for EET 2.0 step by step

1. Go through the places where you take money. Store, pickup point, stall, vehicle, technician at the customer’s site. For each, check whether contact payments occur there [1].
2. Ask your POS supplier whether and how it supports EET 2.0 and what it needs from you [4].
3. Activate DIS+ in the MOJE daně portal. Access is granted within 48 hours at the latest, loading your data takes up to 5 business days [4]. Don’t leave it to the last minute.
4. Enter your registration units. A registration unit is a place of sale, for example a fixed or mobile premises, a website or app, a vehicle, or you yourself. You need at least one. Bulk import is available for many units [4].
5. Generate a certificate and install it in the POS. You can have more than one certificate. If a device is lost, you revoke the certificate in the CA EET portal [4].
6. In food service, check your VAT rates. The Act on the registration of sales also amends the VAT Act. From 1 Jan 2027, all non-alcoholic beverages served as part of a catering service fall under the reduced rate of 12% [8][13]. Alcoholic beverages remain at the standard rate [8]. Set up the price list in the POS together with your accountant.
7. Agree with your accountant on the form in which they want to receive sales. See the next two questions.
8. Check things during the first weeks after launch. The POS must not report unsent sales, and the daily sales in the POS should match what the accountant received.

Why EET won’t sort out sales in your accounting

EET 2.0 sends the absolute minimum of data [9]. You don’t have to record product details or VAT rates [7], and the state does not get them from the POS [12]. But accounting and the VAT return need them. The POS therefore remains the source of sales data for your accountant.

For each day and each premises, your accountant usually wants:

• sales broken down by VAT rate,
• a breakdown by payment method: cash, card, QR code, meal vouchers,
• refunds and cancellations.

The breakdown by payment method has a practical reason. Cash belongs to the cash desk, while card and QR payments are matched against what arrives in the bank account.

The Financial Administration also plans to use EET data in analytical tools and for more targeted audits [14]. Sales in your accounting should therefore match what the POS sent.

How to get sales from the POS into accounting

There are four ways, from the simplest:

Method	How it works	When it is enough
Manual retyping	The accountant retypes the daily or monthly closing	One POS, few documents
File export	You download a file from the POS, the accountant imports it	One premises, export once a week or month
Ready-made add-on	A connector from the POS or accounting software vendor	It exists for your pair of systems
API integration	After closing, the daily summary is transferred and checked automatically	Several premises, daily flow, need to monitor mismatches

Taking Dotykačka as an example: its Remote Management has report exports for Money S3 and POHODA [15]. For Money S3, there is the Money add-on extension, which sends individual sales receipts or summary receipts for the whole day. It requires a Money S3 Premium license and does not transfer stock levels back to Dotykačka [16]. Dotykačka offers an API from the NAPLNO license upward [17]. POHODA can import sales receipts, cash documents and internal documents from XML [18], so the daily summary from the POS API can be brought into it without manual retyping.

For a different POS, check its documentation to see whether it has an API or an export for your accounting software.

Whichever route you choose, set up one check: daily sales in the POS equal sales in accounting. For card and QR payments, also compare what arrived in the bank account. With an API integration, a script can monitor this and send an alert when there is a mismatch.

When is a ready-made solution enough and when does an integration pay off?

A ready-made solution is enough when:

• you have one premises and your accountant is fine with a POS export once a month,
• a ready-made add-on exists for your pair of systems, for example Dotykačka and Money S3 [16],
• you are a small business and need a POS only because of EET. In that case, look at the free MOJE eet application from the Financial Administration [2].

An integration makes sense when:

• you have several premises or several POS terminals,
• your accountant retypes closings by hand,
• an e-shop or warehouse is connected to the POS and stock levels diverge,
• you want to know about a mismatch the next day, not at the monthly closing.

This is neither legal nor tax advice. For a specific case, contact your accountant or tax advisor. Current guides are published by the Financial Administration at eet.gov.cz.

Sources

1. Finanční správa, eet.gov.cz – Who must record sales (Kdo musí evidovat tržby): what a recorded sale is, contact payment, cash always, card, QR code and transfer on site, meal vouchers and vouchers, cash on delivery, remote payments. https://eet.gov.cz/cs/koho-se-eet-tyka/kdo-musi-evidovat-trzby
2. Finanční správa, eet.gov.cz – What is the EET 2.0 timeline (Jaký je harmonogram EET 2.0): dates 5 Jun, 1 Jul, 1 Nov and 1 Dec 2026, regular operation from 1 Jan 2027, pilot January, the MOJE eet application. https://eet.gov.cz/cs/o-eet/jaky-je-harmonogram-eet-2-0
3. E15 – Návrat EET se blíží. Povinnost nově dopadne i na ty, kteří hotovost vůbec neberou (15 Oct 2026): everyone at once without phasing, pilot January is not a postponement of effect, methodological and supportive approach in January. https://www.e15.cz/finexpert/danove-priznani/eet-2-0-leden-2027-zivnostnici-firmy-1436505
4. Finanční správa, eet.gov.cz – How to start recording (Jak začít evidovat): choice of device, DIS+ within 48 hours, loading data within 5 business days, registration units, certificate from CA EET, renewal and revocation. https://eet.gov.cz/cs/zacinam-s-eet/jak-zacit-evidovat
5. Finanční správa, eet.gov.cz – Errors and how to fix them (Chyby a jejich řešení): internet outage, sending no later than 48 hours after the sale. https://eet.gov.cz/cs/zacinam-s-eet/chyby-a-jejich-reseni
6. Finanční správa, eet.gov.cz – Frequently asked questions about EET 2.0 (Co vás nejčastěji zajímá k EET 2.0): recorded sales data, existing POS devices. https://eet.gov.cz/cs/o-eet/co-vas-nejcasteji-zajima-k-eet-2-0
7. Finanční správa, eet.gov.cz – home page: product details and VAT rates are not recorded, the obligation to print receipts is dropped. https://eet.gov.cz/
8. Act No. 180/2026 Coll., on the registration of sales and amending certain other acts: valid from 7 Oct 2026, effective from 1 Jan 2027, part three amends Annex 2 of the VAT Act (catering service excluding alcoholic beverages). https://www.zakonyprolidi.cz/cs/2026-180
9. Finanční správa, eet.gov.cz – What is EET 2.0 (Co je EET 2.0): absolute minimum of data, only contact and cash payments, later bank transfers are not recorded. https://eet.gov.cz/cs/o-eet/co-je-eet-2-0
10. Finanční správa, eet.gov.cz – What is exempt from sales registration (Co je z evidence tržeb vyjmuto). https://eet.gov.cz/cs/koho-se-eet-tyka/co-je-z-evidence-trzeb-vyjmuto
11. Finanční správa, eet.gov.cz – What is the EET OFF regime (Co je režim EET OFF): only individuals in the 1st band of the flat-tax regime with income up to CZK 1 million, does not apply to legal entities. https://eet.gov.cz/cs/eet-off/co-je-rezim-eet-off
12. Dotykačka – EET 2.0: handled in a standard update at no charge, old button-type cash registers without internet, the state does not receive the VAT breakdown or line items. https://dotykacka.cz/eet-2-0/
13. DAUČ – Změny v DPH, které přináší nejen zákon o EET (14 Sep 2026): non-alcoholic beverages in catering services at the reduced rate of 12% from 1 Jan 2027. https://www.dauc.cz/clanky/17281/zmeny-v-dph-ktere-prinasi-nejen-zakon-o-eet
14. Finanční správa, eet.gov.cz – What EET 2.0 brings (Co EET 2.0 přináší): analytical tools, more targeted audits, optional receipt printing. https://eet.gov.cz/cs/o-eet/co-eet-2-0-prinasi
15. Dotykačka manual – Reports in Remote Management (exports for Money S3 and POHODA). https://manual.dotykacka.cz/reportyvs.html
16. Money – Integration of Dotykačka and Money S3: individual or summary daily sales receipts, Money S3 Premium license, stock levels are not transferred to Dotykačka. https://money.cz/rozsireni/propojeni-dotykacky-a-money-s3/
17. Dotykačka – API (NAPLNO license and higher). https://dotykacka.cz/api
18. Stormware – POHODA, XML import of documents (including sales receipts, cash and internal documents). https://www.stormware.cz/pohoda/xml/dokladyimport/default.aspx
19. Finanční správa – Questions on EET 2.0 (Dotazy k EET 2.0, PDF, 5 May 2026), question 19: the POS certificate is used to digitally sign the sales data. https://app.fs.gov.cz/dotazy-verejnosti/Content/UserFiles/Attachments/4265-O-EET2.0_DOTAZY.pdf

Sorting out your POS and accounting for EET 2.0?

In a free 30-minute audit, we will go through which POS you have, where your sales flow and what is connected to it. We will also tell you when an update and an export are all you need. How we connect POS, accounting, e-shop and warehouse is described under system integration. Running POHODA? See how we integrate POHODA.